Civic Intelligence

Rolling Hills Zoo Foundation

EIN 30-0180215 • 501(c)3 • Salina, KS

Profile

Rolling hills zoo foundation is dedicated to the preservation of wildlife through participation in conservation programs and by providing fun and interactive educational experiences.

PO Box 856Salina, KS 67402-0856

www.rollinghillszoo.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

5.1%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

8.0%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

26th percentile

-4.7%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$6,157,605

Up $557,432 (+10.0%) from 2023

Liabilities

Up

$504,375

Up $271,647 (+117%) from 2023

Net Assets

Up

$5,653,230

Up $285,785 (+5.3%) from 2023

Revenue

Up

$5,093,093

Up $467,030 (+10%) from 2023

Expenses

Up

$4,834,708

Up $463,781 (+11%) from 2023

Net Income

Up

$258,385

Up $3,249 (+1.3%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $3,125,999Liabilities 2020: $139,557Net Assets 2020: $2,986,4422020Assets 2021: $4,268,083Liabilities 2021: $392,599Net Assets 2021: $3,875,4842021Assets 2022: $5,279,825Liabilities 2022: $205,619Net Assets 2022: $5,074,2062022Assets 2023: $5,600,173Liabilities 2023: $232,728Net Assets 2023: $5,367,4452023Assets 2024: $6,157,605Liabilities 2024: $504,375Net Assets 2024: $5,653,2302024

Highlighted filing

2024

Assets$6,157,605
Liabilities$504,375
Net Assets$5,653,230

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2020: $4,078,021Expenses 2020: $3,686,928Net Income 2020: $391,0932020Revenue 2021: $4,769,076Expenses 2021: $3,909,247Net Income 2021: $859,8292021Revenue 2022: $5,613,282Expenses 2022: $4,412,758Net Income 2022: $1,200,5242022Revenue 2023: $4,626,063Expenses 2023: $4,370,927Net Income 2023: $255,1362023Revenue 2024: $5,093,093Expenses 2024: $4,834,708Net Income 2024: $258,3852024

Highlighted filing

2024

Revenue$5,093,093
Expenses$4,834,708
Net Income$258,385

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$5,657,124
Mission and Program Overview

Mission

Rolling hills zoo foundation is dedicated to the preservation of wildlife through participation in conservation programs and by providing fun and interactive educational experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,202,849$3,172,312▼ $30,537
Cash and Non-Interest-Bearing Accounts$1,287,490$1,798,232▲ $510,742
Investments Other Securities$929,260$1,029,194▲ $99,934
Inventories for Sale or Use$112,641$107,065▼ $5,576
Pledges and Grants Receivable$44,434$27,000▼ $17,434
Prepaid Expenses and Deferred Charges$20,999$21,942▲ $943
Savings and Temporary Cash Investments$1,000$1,000→ $0
Total Assets$5,600,173$6,157,605▲ $557,432
Other Assets Total$1,500$860▼ $640
Liabilities
Accounts Payable and Accrued Expenses$222,974$494,089▲ $271,115
Other Liabilities$9,754$10,286▲ $532
Total Liabilities$232,728$504,375▲ $271,647
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,832,554$4,923,492▲ $90,938
Net Assets With Donor Restrictions$534,891$729,738▲ $194,847
Total Net Assets Fund Balance$5,367,445$5,653,230▲ $285,785
Total Liabilities and Net Assets / Fund Balance$5,600,173$6,157,605▲ $557,432

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,835,048$9,903,429$11,738,477
Equipment$256,443$3,521,279$3,777,722
Leasehold Improvements$351,531$1,781,390$2,132,921
Other Land Buildings$403,490$88,399$491,889
Land$325,800-$325,800
Other Securities$1,029,194--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan VanzantExecutive DiFT$116,455$116,455

Board Members and Trustees

NameTitle
Sandy C WalkerPresident
Amanda GraberDirector
Andrea GlennDirector
Carolyn L WalkerDirector
Carolyn WedelDirector
Dr Gary L HarbinDirector
Joel PhelpsDirector
Joshua HowardDirector
Tom PestingerDirector
Trace E WalkerDirector
Travis YoungDirector
Julie Sager MillerTreasurer
Clark RenfroVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,267,946
Program Service Revenue
$737,344
Investment Income
$5,573
Other Revenue
$82,230
All Other Contributions
$4,069,088
Change in Net Assets
$258,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,509,113
Salaries, Compensation, and Employee Benefits$2,325,595
Total Fundraising Expense$187,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,582,762$283,929$123,200$1,989,891
Depreciation Depletion$464,627--$464,627
Occupancy$252,779--$252,779
Advertising$179,365-$25,776$205,141
Fees for Services Other$203,363--$203,363
Other Employee Benefits$149,009-$11,445$160,454
Payroll Taxes$132,578-$8,968$141,546
Insurance$129,463--$129,463
All Other Expenses$119,609-$8,538$128,147
Other Expenses$63,813$60,021$5,980$63,813
Fees for Services Accounting-$50,909-$50,909
Pension Plan Contributions$31,030-$2,674$33,704
Travel$21,702--$21,702
Conferences and Meetings$4,939-$1,180$6,119
Total Functional Expenses$4,252,088$394,859$187,761$4,834,708
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$219,467
Fundraising Direct Expenses$51,727
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event Sponsorsh$269,437$219,467-$219,467
Total Events$269,437$219,467$51,727$167,740
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$10,286
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Line 2 - business or family relationship of officers, directors, etc. Several board members are members of the same family.

Form 990, Page 6, Part VI, Line 2

Carolyn walker sandy walker family carolyn walker trace walker family sandy walker trace walker family

Form 990, Page 6, Part VI, Line 11B

The secretary/treasurer and executive director review form 990. Once the return is approved by these individuals, but prior to its filing, a paper or electronic copy of the complete return is provided to all voting members of the governing board.

Form 990, Page 6, Part VI, Line 12C

Each director and officer must submit a list of all businesses or other organizations in which they are an officer, director, member, owner, or employee, or for which they act as an agent, and with which the foundation has, or might reasonably expect in the future to have, a business relationship. The information must be updated annually with any necessary changes. Additionally, rhz is located in a small community where all board members reside. Most conflicts of interest are identifiable by observation within this community.

Form 990, Page 6, Part VI, Line 15A

The compensation of the executive director is reviewed annually by the executive committee. Compensation comparisons are made with similar non- profits within the community.

Form 990, Page 6, Part VI, Line 15B

The compensation is reviewed annually by the executive committee. Compensation comparisons are made with similar non-profits within the community.

Form 990, Page 6, Part VI, Line 19

Copies of the governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rolling Hills Zoo Foundation
EIN
30-0180215
Phone
7858252221
Address
PO BOX 856, SALINA, KS 67402-0856

Signing Officer

Name
Sandy C Walker
Title
President
Phone
7858252221
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy C Walker
Formed
2005
Legal Domicile
Ks
Voting Board Members
13
Independent Board Members
13
Employees
69
Volunteers
57

Preparer

Firm
Blue Beacon Inc
Address
500 GRAVES BLVD, SALINA, KS 67401-4306
Preparer
Lauren Cole
Phone
7858252221
Supplemental Narrative

Additional Explanations

Form 990, Part III

Line 4a - program service accomplishments rolling hills zoo foundation received approximately 84,000 visitors to its world-class zoo and state of the art museum during year 2024. 100+ species of wildlife are at home at the beautifully landscaped zoo, where great care is taken to provide our animals spacious and naturalistic environments. Our zookeepers are specially trained to enhance the quality of life for our animals, which in turn helps the animals thrive and be extra responsive to zoo visitors. Our zookeepers know the animals well and are happy to relate their own insights to the many animal personalities here at the zoo. A journey through the 64,000 square foot museum takes you around the world to experience the delicate symmetry between humans, animals and nature in seven unique regions from the arctic to the rainforest. Our state-of-the art animatronic human robots narrate stories of how they weave the thread of their exisence into the delicate balance of life. As you move through the varieties of foliage and landscaping, you'll see and hear the natural environments of each section of our world. The museum also features an education center and gallery. The education center provides hands-on interactive ways to explore and learn about the wonderful animals on our planet. From art shows to robotic bugs, something new and exciting will always be on exhibit in the gallery area.

Financial Statement Notes

Schedule D, Page 3, Part X

Rhz follows the provisions of an accounting standard for accounting for uncertainty in income taxes. Rhz believes that it has the appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Rhz files a federal exempt organization tax return. Rhz is subject to u.s. Federal tax examinations by the tax authority generally for a period of three years after the filing of the tax return.

Schedule D, Page 4, Part XIII

Part iii, line 1a - f/s footnote for art, treasures, etc. Collections include animal specimen mounts, artifacts and related art for educational purposes. As allowed by accounting principles generally accepted in the united states of america, management has elected not to capitalize the collection. All costs incurred in acquiring new collection items or reconstructing existing collection items will be expensed. Rhz is subject to federal regulations regarding transfers of the animal specimen mounts. In an ongoing commitment to enhance the worldwide awareness of species representation and education, rhs shares animal mounts with other organizations. Consistent with industry practice, rhz does not record any asset or liability for such sharing arrangements, as generally these arrangements are without monetary considerations. Rhz holds a large collection of taxidermied animal mounts which have been received over many years from various organizations and private donors. As previously noted, management has elected not to capitalize the collection. Thus, it is presented on the statement of financial position with a -0- value. Part iii, live 4 - description of organization collections & how furthers exempt purpose our collection consists of many fabulous pieces which are phenomenal representations of their species. Guests are able to better understand the plight of animal species around the world while encouraging an awareness of the relationship that exists between human and animals.

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